Annual Accounts 2011-2012 (pdf - 973 kB) - Royal Botanic Garden ...
Annual Accounts 2011-2012 (pdf - 973 kB) - Royal Botanic Garden ...
Annual Accounts 2011-2012 (pdf - 973 kB) - Royal Botanic Garden ...
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The <strong>Royal</strong> <strong>Botanic</strong> <strong>Garden</strong> Edinburgh<br />
11. TANGIBLE FIXED ASSETS<br />
Land &<br />
Buildings<br />
<strong>Garden</strong><br />
Machinery<br />
Scientific<br />
Equipment<br />
Office<br />
Equipment<br />
£000 £000 £000 £000 £000 £000 £000<br />
Cost or Valuation<br />
At 1 April <strong>2011</strong> 41,412 1,146 1,169 1,852 130 50 45,759<br />
Additions 757 72 4 148 27 0 1,008<br />
Disposals 0 (95) (127) (271) (17) 0 (510)<br />
Revaluation 1,521 0 0 0 0 0 1,521<br />
Transfers 0 0 (75) 0 0 0 (75)<br />
At 31 March <strong>2012</strong> 43,690 1,123 971 1,729 140 50 47,703<br />
Land and buildings were revalued on 31 March 2008 by Ryden International Property Consultants on the basis of open market value for existing<br />
use, except for those properties and land which have such specialised use that they have no market value. Such properties and land are valued<br />
at depreciated replacement cost representing their value in use to the Group. Replacement costs were derived by the valuers on the basis of land<br />
values and estimated current construction costs, including professional fees and finance costs, for each individual property. The amount by which<br />
replacement cost for each property was discounted to arrive at depreciated replacement cost was assessed by the valuers on the basis of the<br />
current condition and state of repair of the property concerned (rather than by time apportioning over the total estimated life of the property).<br />
Other tangible fixed assets were valued by the Trustees at 31 March <strong>2012</strong> at depreciated historic cost. Depreciation on other tangible assets has<br />
been calculated on the historic cost amount at 31 March <strong>2012</strong>.<br />
Costs of £74,736 (<strong>2011</strong>: nil) relating to the digitisation of the Herbarium Collection have been transferred from Scientific Equipment to Intangible<br />
Assets.<br />
Page 38 of 47<br />
Motor<br />
Vehicles<br />
Depreciation<br />
At 1 April <strong>2011</strong> 2,890 870 789 720 97 49 5,415<br />
Charge for the period 1,252 104 103 213 23 1 1,696<br />
Disposals 0 (90) (127) (271) (17) 0 (505)<br />
Backlog Depreciation 106 0 0 0 0 0 106<br />
Impairments 0 0 0 0 0 0 0<br />
Transfers 0 0 0 0 0 0 0<br />
At 31 March <strong>2012</strong> 4,248 884 765 662 103 50 6,712<br />
Net book value<br />
At 31 March <strong>2012</strong> 39,442 239 206 1,067 37 0 40,991<br />
At 31 March <strong>2011</strong> 38,522 276 380 1,132 33 1 40,344<br />
BTC<br />
Total
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